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Italy: Background Economic Developments and Issues - Supplementary Information Appendices

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  • International Monetary Fund

Abstract

This paper reviews the flaws of the Italian tax system during the 1990s and the rationale for reform. The paper highlights that a fundamental reform of the tax system took place in 1971–73, and introduced three main innovations: the concentration of tax authority almost exclusively at the level of the central government; a value-added tax, in line with the rest of the European Union; and the extension of the base of the personal income tax to additional income categories. This paper also reviews the management of public spending in Italy.

Suggested Citation

  • International Monetary Fund, 1995. "Italy: Background Economic Developments and Issues - Supplementary Information Appendices," IMF Staff Country Reports 1995/037, International Monetary Fund.
    • Handle: RePEc:imf:imfscr:1995/037
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